Comprehensive transfer pricing – 15 Asia Pacific countries – 400 pages: Australia, China, Hong Kong, India, Indonesia, Japan, Malaysia, New Zealand, Philippines, Singapore, South Korea, Sri Lanka, Taiwan, Thailand, Vietnam.
Transfer Pricing ASIA
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Transfer Pricing Asia Overview

Transfer Pricing Asia
Robert Feinschreiber, Esq.
Attorney and Counselor
Margaret Kent, Esq.
Attorney and Counselor

Table of Contents

Part 1 Introductory Material

About the authors p.6
Introduction to Transfer Pricing Asia p.7
Demographic analysis p. 8

Part 2 Country-by-Country Analyses


1. Australia Risk Assessment Transfer Pricing Approach p. 13
2. Profit Attribution for a Dependent Agent’s Permanent Establishment p.26
3. Australia’s Advance Pricing Agreement Program p. 43


Transfer Pricing Regulatory Provisions - China Implements Transfer Pricing Procedure p. 47
Transfer Pricing Forms Reporting Related Party Transactions in China p.79

Hong Kong

1. Hong Kong Advance Ruling Cases-Taxability of Profits p. 89
2. Hong Kong Transfer Pricing Guidelines p. 106
3. Hong Kong Challenges Abusive Tax Schemes p. 129


1. Transfer Pricing Litigation in India p. 136
2. Permanent Establishment Issues Impact Indian Transfer Pricing p. 144

Indonesia Transfer Pricing p. 160


1. Selecting the Arm’s Length Price in Japan p. 162
2. Applying Japanese Intangible Transfer Pricing Methods p. 189
3. Japanese Profit Split Transfer Pricing Methods p. 217
4. Japanese Guidelines Address Diverse Transfer Pricing Issues p. 231
5. Japan’s Directive on Transfer Pricing Operations p. 251

Malaysia Transfer Pricing Guidelines p. 261
New Zealand Transfer Pricing Developments p.289
Philippines Transfer Pricing Regulations p. 302


1. Singapore Implements the Advance Pricing Agreement Procedure p. 304
2. Singapore Transfer Pricing Consultation Process p. 313
3. Singapore Transfer Pricing Guidelines p. 318
4. Singapore Issues Transfer Pricing Guidelines for Related Party Loans and Services p. 329

South Korea Transfer Pricing p. 338
Sri Lanka Transfer Pricing p. 351
Taiwan Transfer Pricing p. 361
Thailand Transfer Pricing p. 367
Vietnam Transfer Pricing p. 376

Part 3 Advanced Considerations

Hong Kong versus Singapore – services income p. 381
India versus Hong Kong – permanent establishment parameters p. 394
Pacific Admininistrators Tax Association Coordinate Transfer Pricing Documentation p. 398

Feinschreiber & Associates
Robert Feinschreiber & Margaret Kent

1121 Crandon Blvd. F301
Key Biscayne, FL 33149
Primary Phone: 305.361.5800
or 305.505.9200
Fax: 305.365.2276